Civic Intelligence

Cave Hill Cemetery Company

EIN 61-0153020 • 501(c)13 • Louisville, KY

View Organization Page

Profile

The cemetery purpose is the sale and maintenance of burial plots and the general upkeep of the grounds. The cemetery derives its revenues from the sales of the plots and investment earnings received from the preservation and trust funds maintained by the cave hill investment company, inc.

701 Baxter AvenueLouisville, KY 40204

www.cavehillcemetery.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

22nd percentile

0.01x

Higher debt load relative to assets than 22% of similar nonprofits.

$50M-$100M nonprofits • Source year 2024

Liabilities / Revenue

24th percentile

0.04x

Higher debt load relative to revenue than 24% of similar nonprofits.

$50M-$100M nonprofits • Source year 2024

Net Margin

69th percentile

18%

Higher net margin than 69% of similar nonprofits.

$50M-$100M nonprofits • Source year 2024

Top Officer Pay

72nd percentile

$413,822

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 3.6% of source-year revenue.

$50M-$100M nonprofits • Source year 2024

Asset Growth

79th percentile

15%

Faster asset growth than 79% of similar nonprofits.

$50M-$100M nonprofits • Annualized from 2023 to 2024

Revenue Growth

52nd percentile

8.6%

Faster revenue growth than 52% of similar nonprofits.

$50M-$100M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets22nd percentile

Assets

Up

$79,384,389

Up $10,488,406 (+15%) from 2023

Liabilities

Down

$514,653

Down $171,430 (-25%) from 2023

Net Assets

Up

$78,869,736

Up $10,659,836 (+16%) from 2023

Operations
Liabilities / Revenue24th percentileNet Margin69th percentile

Revenue

Up

$11,597,509

Up $918,784 (+8.6%) from 2023

Expenses

Up

$9,529,062

Up $302,872 (+3.3%) from 2023

Net Income

Up

$2,068,447

Up $615,912 (+42%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth79th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$80M$60M$40M$20M$0Assets 2011: $21,073,362Liabilities 2011: $1,428,868Net Assets 2011: $19,644,4942011Assets 2012: $23,232,834Liabilities 2012: $1,422,912Net Assets 2012: $21,809,9222012Assets 2013: $28,157,836Liabilities 2013: $374,979Net Assets 2013: $27,782,8572013Assets 2014: $31,404,137Liabilities 2014: $1,655,419Net Assets 2014: $29,748,7182014Assets 2015: $31,603,179Liabilities 2015: $360,309Net Assets 2015: $31,242,8702015Assets 2016: $34,283,379Liabilities 2016: $403,762Net Assets 2016: $33,879,6172016Assets 2017: $39,918,905Liabilities 2017: $452,998Net Assets 2017: $39,465,9072017Assets 2018: $39,471,922Liabilities 2018: $678,445Net Assets 2018: $38,793,4772018Assets 2019: $47,451,484Liabilities 2019: $586,218Net Assets 2019: $46,865,2662019Assets 2020: $53,852,238Liabilities 2020: $659,838Net Assets 2020: $53,192,4002020Assets 2021: $67,001,142Liabilities 2021: $743,479Net Assets 2021: $66,257,6632021Assets 2022: $60,168,608Liabilities 2022: $712,254Net Assets 2022: $59,456,3542022Assets 2023: $68,895,983Liabilities 2023: $686,083Net Assets 2023: $68,209,9002023Assets 2024: $79,384,389Liabilities 2024: $514,653Net Assets 2024: $78,869,7362024

Highlighted filing

2024

Assets$79,384,389
Liabilities$514,653
Net Assets$78,869,736
Open 2024 Filing

Operations Trend

Revenue Growth52nd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$15M$10M$5.0M$0Expenses 2011: $5,004,6882011Expenses 2012: $4,798,8172012Revenue 2013: $5,902,441Expenses 2013: $4,832,844Net Income 2013: $1,069,5972013Revenue 2014: $6,485,947Expenses 2014: $4,865,926Net Income 2014: $1,620,0212014Revenue 2015: $7,860,487Expenses 2015: $6,449,660Net Income 2015: $1,410,8272015Revenue 2016: $8,004,240Expenses 2016: $5,848,529Net Income 2016: $2,155,7112016Revenue 2017: $8,534,231Expenses 2017: $6,607,470Net Income 2017: $1,926,7612017Revenue 2018: $8,315,985Expenses 2018: $7,059,571Net Income 2018: $1,256,4142018Revenue 2019: $10,253,130Expenses 2019: $7,811,865Net Income 2019: $2,441,2652019Revenue 2020: $9,545,665Expenses 2020: $7,585,033Net Income 2020: $1,960,6322020Revenue 2021: $12,381,029Expenses 2021: $8,420,281Net Income 2021: $3,960,7482021Revenue 2022: $10,230,237Expenses 2022: $8,351,368Net Income 2022: $1,878,8692022Revenue 2023: $10,678,725Expenses 2023: $9,226,190Net Income 2023: $1,452,5352023Revenue 2024: $11,597,509Expenses 2024: $9,529,062Net Income 2024: $2,068,4472024

Highlighted filing

2024

Revenue$11,597,509
Expenses$9,529,062
Net Income$2,068,447
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$79,384,389
Liabilities
$514,653
Net assets
$78,869,736
Revenue
$11,597,509
Expenses
$9,529,062
Net income
$2,068,447
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$79.4$0.51$78.9$11.6$9.53$2.07
2023Summary only. Only limited summary data is available for this year.$68.9$0.69$68.2$10.7$9.23$1.45
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$60.2$0.71$59.5$10.2$8.35$1.88
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$67.0$0.74$66.3$12.4$8.42$3.96
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$53.9$0.66$53.2$9.55$7.59$1.96
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$47.5$0.59$46.9$10.3$7.81$2.44
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$39.5$0.68$38.8$8.32$7.06$1.26
2017Summary only. Only limited summary data is available for this year.$39.9$0.45$39.5$8.53$6.61$1.93
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$34.3$0.40$33.9$8.00$5.85$2.16
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$31.6$0.36$31.2$7.86$6.45$1.41
2014Detailed filing. Detailed filing data is available for this year.$31.4$1.66$29.7$6.49$4.87$1.62
2013Detailed filing. Detailed filing data is available for this year.$28.2$0.37$27.8$5.90$4.83$1.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.2$1.42$21.8$4.80
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$21.1$1.43$19.6$5.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 10, 2025
Return Version
2024v5.2
Gross Receipts
$16,708,153
Mission and Program Overview

Mission

The organization's mission is that of a perpetual cemetery, providing burial lots, burial services, and perpetual maintenance of the grounds.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$59,734,899$69,439,600▲ $9,704,701
Inventories for Sale or Use$4,200,021$4,930,227▲ $730,206
Land, Buildings, and Equipment, Net$3,186,353$3,196,558▲ $10,205
Accounts Receivable$1,329,791$1,565,050▲ $235,259
Prepaid Expenses and Deferred Charges$76,527$95,522▲ $18,995
Cash and Non-Interest-Bearing Accounts$277,630$57,899▼ $219,731
Total Assets$68,895,983$79,384,389▲ $10,488,406
Other Assets Total$90,762$99,533▲ $8,771
Liabilities
Accounts Payable and Accrued Expenses$547,322$348,727▼ $198,595
Other Liabilities$75,907$92,136▲ $16,229
Deferred Revenue$62,854$73,790▲ $10,936
Total Liabilities$686,083$514,653▼ $171,430
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$68,209,900$78,869,736▲ $10,659,836
Total Net Assets Fund Balance$68,209,900$78,869,736▲ $10,659,836
Total Liabilities and Net Assets / Fund Balance$68,895,983$79,384,389▲ $10,488,406

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,722,544$2,305,446$5,027,990
Equipment$474,014$1,952,974$2,426,988

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$55,364,148$1,717,889▲ $9,323,216$-1,397,419$65,007,834
2023$47,012,432$1,676,614▲ $7,663,483$-988,381$55,364,148
2022$53,678,487$2,723,360▼ $8,447,937$-941,478$47,012,432
2021$41,105,224$3,368,282▲ $10,561,238$-1,356,257$53,678,487
2020$35,285,412$1,940,014▲ $5,183,443$-1,303,645$41,105,224
Compensation and Service Providers
Top Officer Pay72nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Gwen MooneyPresident/CEOFT$240,011$173,811$413,822
William EvansSalesmanFT$13,000$245,758$258,758
Chris RowanVice President/CFOFT$170,000$78,500$248,500
Bruce NapperSalesmanFT$155,294$190,111$190,111
Nancy NaxeraSalesmanFT$108,651$17,536$126,187

Board Members and Trustees

NameTitle
J Mcferran Barr IiChairman
Allen F SteinbockBoard Manager
Barbara RobinsonBoard Manager
Bruce K DudleyBoard Manager
Frank O BarlowBoard Manager
Hunter StricklerBoard Manager
James a HillebrandBoard Manager
Paul J Bickel IiiBoard Manager
Susan Dabney LavinSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Turf TechLawn Service914 N ENGLISH STATION ROAD A2, Louisville, KY 40223$754,328
Cold Spring Granite CompanyMonuments And Markers17482 GRANITE WEST RD, Cold Spring, MN 56320$526,086
Southern Granite CoMonuments And MarkersPOBOX 615, Elberton, GA 30635$346,604
Louisville Paving & ConstructionPaving15415 SHELBYVILLE RD, Louisville, KY 40245$278,354
Kelsey ConstructionRetaining Wall Project212 CEDAR GROVE RD, Sheperdsville, KY 40165$221,840
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$5,235,805
Investment Income
$2,148,794
Other Revenue
$4,212,910
Change in Net Assets
$2,068,447

Audited Revenue Reconciliation

Revenue per Audited Statements
$10,292,505
Revenue Not Reported on Financial Statements
$1,305,004
Revenue Not Reported on Form 990
$8,591,389
Other Revenue Adjustments
$1,000,105
Total Revenue per Audited Statements
$18,883,894
Total Revenue per Form 990
$11,597,509
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,782,622
Salaries, Compensation, and Employee Benefits$4,746,440
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$3,121,652
Fees for Services Other---$1,135,749
Payments to Affiliates---$1,000,105
Current Officers, Directors, Trustees, and Key Employees---$662,321
Office Expenses---$587,941
Other Employee Benefits---$460,986
Depreciation Depletion---$354,671
Payroll Taxes---$341,021
Fees for Service Investment Mgmnt Fees---$304,899
Advertising---$260,098
Insurance---$221,501
Pension Plan Contributions---$160,460
Occupancy---$153,645
Travel---$68,194
Fees for Services Accounting---$45,000
Fees for Services Legal---$11,996
Other Expenses---$5,492
Fees for Services Management---$903
Total Functional Expenses$0$0$0$9,529,062

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$9,529,062
Expenses per Audited Statements$8,224,058
Total Expenses per Audited Statements$8,224,058
Expenses Not Reported on Financial Statements$1,305,004
Other Expense Adjustments$1,000,105
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Hunter StricklerBoard ManagerPresident of Louisville Paving and Construction Co., Which Provides Contracting Services to the Organization as a Vendor.No$278,354
James Ja HillebrandBoard ManagerThe Organization Maintains a Brokerage Account at an Institution Where the Board Manager Is an Officer. Brokerage Fees Were Disbursed to the Institution.No$45,825
J Mcferran Barr IiBoard Manager (chairman)The Organization Maintains a Brokerage Account at an Institution Where the Board Manager Is an Officer. Brokerage Fees Were Disbursed to the Institution.No$29,300
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Affiliate$92,136
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
Yes
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“Form 990 is presented to the board of directors for review and approval before submission.”

Form 990, Part VI, Section B, Line 12C

“When considering a new transaction, an interested person must disclose the existence of his or her financial interest and all material facts to the directors and members of committees with board delegated powers considering a proposed transaction or arrangement. An interested person is someone having a direct or indirect financial interest through a business or other legal entity or through an immediate family member, a conflict of interest is then voted upon. These records are kept and members of the board annually sign a statement that they have received, understand and comply with the written conflict of interest policy.”

Form 990, Part VI, Section B, Line 15

“1. Review and approval. The compensation of the person is reviewed and approved by the board of directors or compensation committee of the organization, provided that persons with conflicts of interest with respect to the compensation arrangement at issue are not involved in this review and approval. 2. Use of data as to comparable compensation. The compensation of the person is reviewed and approved using data as to comparable compensation for similarly qualified persons in functionally comparable positions at similarly situated organizations. 3. Contemporaneous documentation and record keeping. There is contemporaneous documentation and record keeping with respect to the deliberations and decisions regarding the compensation arrangement.”

Form 990, Part VI, Section C, Line 19

“Cave hill cemetery's 990, rules and regulations, financial statements and governing documents are available for review at cemetery's administration office.”

Filing and Contact Details

Filer

Filer Name
Cave Hill Cemetery Company
EIN
61-0153020
Phone
5024515630
Address
701 BAXTER AVENUE, LOUISVILLE, KY 40204

Signing Officer

Name
Dawn Driskell
Title
CFO
Phone
5024515630
Signed
2025-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dawn Driskell
Formed
1848
Legal Domicile
Ky
Voting Board Members
9
Independent Board Members
7
Employees
98
Volunteers
9

Preparer

Firm
Deming Malone Livesay & Ostroff Psc
Address
9300 SHELBYVILLE ROAD SUITE 1100, LOUISVILLE, KY 40222-5187
Preparer
Melinda L Heck
Phone
5024269660
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Contract labor 737,304. Guard services 368,350. Recruiting 30,095.”

Financial Statement Notes

PART V, LINE 4:

“Investments are held by the organization for the specific purpose of maintaining the cemetery grounds and buildings. Additional funds are maintained for catastrophic emergency situations and for the future development of cemetery property.”

PART X, LINE 2:

“Cave hill cemetery company is exempt from federal, state, and local income taxes as a not-for-profit corporation as described under internal revenue code section 501(c)(13). The organization files an informational tax return in the u.s. Federal jurisdiction and with the kentucky office of the attorney general. However, income from certain activities not directly related to the organization's tax-exempt purposes may be subject to taxation as unrelated business income. As of december 31, 2024 and 2023, the organization did not have any accrued interest or penalties related to income tax liabilities, and no interest or penalties have been charged to operations for the years then ended.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Payment to affiliate 1,000,105.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Payment to affiliate 1,000,105.”

Raw XML AppendixShowing 400 of 652 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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